IDEAS home Printed from https://ideas.repec.org/p/ags/eprcrs/273653.html
   My bibliography  Save this paper

Boosting Domestic Revenue Mobilization in Uganda

Author

Listed:
  • Mayanja Lwanga, Musa
  • Lakuma, Corti Paul
  • Sserunjogi, Brian
  • Shinyekwa, Isaac

Abstract

The study findings show that despite sustained annual growth in domestic revenue collections, overall revenue mobilisation in Uganda is still below its potential. Uganda continues to lag behind her regional neighbours in terms of the tax to GDP ratio. Regarding revenue collection efficiency, the tax gap analysis shows that tax collection efficiency (C-Efficiency)—which measures the extent to which tax actual revenues deviate from the maximum possible revenues in a perfectly enforced tax system—is below its potential for all tax categories. In 2015/16, the C-Efficiency ratio was 20.7 percent, indicating that Uganda was unable to collect most of the potential taxes. Nonetheless, the C-Efficiency has significantly increased in the recent past—increasing by approximately 8 percentage points from the average of 11.8 percent, estimated for the period 1991/92 to 2000/01, to an average of 19.7 percent during 2011/12-2015/16.

Suggested Citation

  • Mayanja Lwanga, Musa & Lakuma, Corti Paul & Sserunjogi, Brian & Shinyekwa, Isaac, 2018. "Boosting Domestic Revenue Mobilization in Uganda," Research Series 273653, Economic Policy Research Centre (EPRC).
    • Handle: RePEc:ags:eprcrs:273653
    DOI: 10.22004/ag.econ.273653
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/273653/files/140%20Boosting%20Domestic%20Revenue%20Mobilization%20in%20Uganda.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.273653?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Benno J. Ndulu, 2007. "Challenges of African Growth : Opportunities, Constraints, and Strategic Directions," World Bank Publications - Books, The World Bank Group, number 6656.
    2. Shinyekwa, Isaac & Katunze, Miriam, 2016. "Assessment of the Effect of the EAC Common External Tariff Sensitive Products List on the Performance of Domestic Industries, Welfare, Trade and Revenue," Research Reports 253555, Economic Policy Research Centre (EPRC).
    3. Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lakuma, Corti Paul & Sserunjogi, Brian, 2018. "The Value Added Tax (VAT) analysis for Uganda," Research Series 280622, Economic Policy Research Centre (EPRC).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Isaac Abekah-Koomson & Pang Wei Loon & Gamini Premaratne & Teo Siew Yean, 2021. "Total Factor Productivity Growth: Evidence from West African Economies," Global Business Review, International Management Institute, vol. 22(6), pages 1405-1420, December.
    2. Goldstone, Jack A. (Голдстоун, Джек) & Korotaev, Andrey (Коротаев, Андрей) & Zinkina, Yulia (Зинькина, Юлия), 2015. "Political Demography of the World Economy: Tropical Africa [Политическая Демография Мировой Экономики: Страны Тропической Африки]," Published Papers mn45, Russian Presidential Academy of National Economy and Public Administration.
    3. Carmody, Pádraig, 2009. "An Asian-Driven Economic Recovery in Africa? The Zambian Case," World Development, Elsevier, vol. 37(7), pages 1197-1207, July.
    4. Wim Naudé, 2007. "Peace, Prosperity, and Pro-Growth Entrepreneurship," WIDER Working Paper Series DP2007-02, World Institute for Development Economic Research (UNU-WIDER).
    5. Chali Nondo, 2018. "Is There a Relationship between Information and Communication Technologies Infrastructure, Electricity Consumption and Total Factor Productivity? Evidence from a Panel of African Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 8(4), pages 207-218.
    6. AfDB AfDB, . "Report of the High Level Panel - Investing in Africa’s Future," High Level Panel Report, African Development Bank, number 2249.
    7. Diagne, Mandiaye & Abele, Steffen & Diagne, Aliou & Seck, Papa Abdoulaye, 2013. "Agricultural trade for food security in Africa: A Ricardian model approach," 2013 Fourth International Conference, September 22-25, 2013, Hammamet, Tunisia 161466, African Association of Agricultural Economists (AAAE).
    8. Kiertisak Toh, 2016. "Emerging Growth Economies in Sub-Saharan Africa," The American Economist, Sage Publications, vol. 61(2), pages 229-244, October.
    9. Sennoga, Edward B. & Matovu, John Mary & Twimukye, Evarist P., 2009. "Tax evasion and widening the tax base in Uganda," Research Series 54802, Economic Policy Research Centre (EPRC).
    10. Abdoulaye Camara & Foued Cheriet & Fatiha Fort, 2013. "Comment mesurer la performance des alliances stratégiques internationales ? Application aux industries agroalimentaires en Afrique de l’Ouest," Working Papers hal-01594280, HAL.
    11. Wim Naudé, 2010. "Africa And The Global Economic Crisis: A Risk Assessment And Action Guide," EUI-RSCAS Working Papers 27, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    12. repec:ilo:ilowps:424015 is not listed on IDEAS
    13. Amavilah, Voxi Heinrich, 2018. "Endogenous constraints, coefficients of economic distance, and economic performance of African countries – An exploratory essay," MPRA Paper 90065, University Library of Munich, Germany.
    14. Ayoki, Milton, 2005. "Trade, informality and the policy process in Uganda," MPRA Paper 101790, University Library of Munich, Germany, revised 18 Dec 2009.
    15. Fuglie, Keith O. & Rada, Nicholas E., 2013. "Resources, Policies, and Agricultural Productivity in Sub-Saharan Africa," Economic Research Report 145368, United States Department of Agriculture, Economic Research Service.
    16. Verma, Priyam, 2024. "Optimal Infrastructure after Trade Reform in India," Journal of Development Economics, Elsevier, vol. 166(C).
    17. Mike Herrington & Alicia Coduras, 2019. "The national entrepreneurship framework conditions in sub-Saharan Africa: a comparative study of GEM data/National Expert Surveys for South Africa, Angola, Mozambique and Madagascar," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-24, December.
    18. Mrs. Teresa Ter-Minassian & Richard Hughes & Alejandro Hajdenberg, 2008. "Creating Sustainable Fiscal Space for Infrastructure: The Case of Tanzania," IMF Working Papers 2008/256, International Monetary Fund.
    19. Christian von Drachenfels & Matthias Krause, 2009. "Fostering Economic Development in Sub-Saharan African: What Role for Reforming Business Regulations?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 10(04), pages 30-35, January.
    20. Gorton,Nicole Emily & Ianchovichina,Elena, 2021. "Trade Networks in Latin America : Spatial Inefficiencies and Optimal Expansions," Policy Research Working Paper Series 9843, The World Bank.
    21. Sparreboom, Theo. & de Gier, Michael P.F., 2008. "Assessing vulnerable employment : the role of status and sector indicators in Pakistan, Namibia and Brazil," ILO Working Papers 994240153402676, International Labour Organization.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:eprcrs:273653. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/eprccug.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.